Kalyagin Investments acquired S210,800 of Jerris Corp., 7% bonds at their face amount on October 1, 20Y2. The bonds pay interest on October 1 and April 1. On April 1, 2043, Kalyagin sold $119,200 of Jerris Corp. bonds at 102. Journalize the entries to record the following (refer to the Chart of Accounts for exact wording of account titles): a. The initial acquisition of the Jerris Corp. bonds on October 1, 20Y2. b. The adjusting entry for three months of accrued interest earned on the Jerris Corp. bonds on December 31, 20Y2. c. The receipt of semiannual interest on April 1, 20Y3. d. The sale of $119,200 of Jerris Corp. bonds on April 1, 20Y3, at 102. Journalize the entries to record the transactions on 20Y2. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4 Journalize the entries to record the transactions on 20Y3. Refer to the Chart of Accounts for exact wording of account titles. PAGE 11 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 2 3 4 5